IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201502017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/09/2015
201502017 501.32-01 Distribution of Assets to Private Individuals 01/09/2015
201502017 501.33-00 Private v. Public Interest Served 01/09/2015
201502016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/09/2015
201502015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/09/2015
201502014 6402.00-00 Authority to Make Credits or Refunds 01/09/2015
201502014 6511.09-00 Timeliness of Claim 01/09/2015
201502013 6702.00-00 Frivolous Income Tax Return 01/09/2015
201502012 6223.02-00 Information for Secretary's Notices 01/09/2015
201502011 6103.03-00 Disclosure to Taxpayer's Designee 01/09/2015
201502010 6301.00-00 Collection Authority 01/09/2015
201502009 6230.00-00 Additional Administration Provisions 01/09/2015
201502008 148.00-00 Arbitrage 01/09/2015
201502007 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
201502007 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502006 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
201502006 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502005 9100.22-00 Other 01/09/2015
201502005 992.02-00 Election 01/09/2015
201502004 1362.01-03 Late Elections 01/09/2015
201502003 817.00-00 Treatment of Variable Contracts 01/09/2015
201502002 362.00-00 Basis to Corporations 01/09/2015
201502002 9100.22-00 Other 01/09/2015
201502001 362.00-00 Basis to Corporations 01/09/2015
201502001 9100.22-00 Other 01/09/2015